-
1
-
-
0004283623
-
-
American Institute of Certified Public Accountants (AICPA). New York: AICPA
-
American Institute of Certified Public Accountants (AICPA). AICPA professional standards, vol. 1. New York: AICPA; 2001.
-
(2001)
AICPA Professional Standards
, vol.1
-
-
-
2
-
-
0242588019
-
SAS # 99, Consideration of fraud in a financial statement audit
-
American Institute of Certified Public Accountants (AICPA) New York: AICPA
-
American Institute of Certified Public Accountants (AICPA). SAS # 99, Consideration of fraud in a financial statement audit. New York: AICPA; 2002.
-
(2002)
-
-
-
3
-
-
3142765600
-
Report to the Worldcom Audit Committee
-
Year ended December 31, 2001. 6 February 2002, (accessed 20 September)
-
Arthur Andersen. Report to the Worldcom Audit Committee, Year ended December 31, 2001. 6 February 2002, http://www.sec.gov/news/extra/wcrevex1.pdf (accessed 20 September 2002).
-
(2002)
-
-
Andersen, A.1
-
4
-
-
26544442245
-
Its assets may have been misstated by $24 billion, Enron discloses
-
23 April
-
Barboza D. Its assets may have been misstated by $24 billion, Enron discloses. The New York Times; 23 April 2002. p. C10.
-
(2002)
The New York Times
-
-
Barboza, D.1
-
6
-
-
0002358463
-
Fraud detection: The effect of client integrity and competence and auditor cognitive style
-
Bernardi R.A. Fraud detection: the effect of client integrity and competence and auditor cognitive style Auditing: J. Practice Theory 13 Suppl. 1993 68-84
-
(1993)
Auditing: J. Practice Theory
, vol.13
, Issue.SUPPL.
, pp. 68-84
-
-
Bernardi, R.A.1
-
7
-
-
0345989210
-
The private securities litigation reform from a critical accountant's perspective
-
Briloff A.J. The private securities litigation reform from a critical accountant's perspective Crit. Perspect. Accounting 10 3 1999 267-282
-
(1999)
Crit. Perspect. Accounting
, vol.10
, Issue.3
, pp. 267-282
-
-
Briloff, A.J.1
-
8
-
-
0009051172
-
Assessing the impact of 'liberalisation' on auditor behavior: Accounting research in politically charged contexts
-
Caramanis C.V. Assessing the impact of 'liberalisation' on auditor behavior: accounting research in politically charged contexts Accounting Auditing Accountability J. 115 1998 562-592
-
(1998)
Accounting Auditing Accountability J.
, vol.11
, Issue.5
, pp. 562-592
-
-
Caramanis, C.V.1
-
9
-
-
0036084547
-
Defrauding the public interest: A critical examination of reengineered audit processes and the likelihood of fraud detection
-
Cullinan C.P. Sutton S.G. Defrauding the public interest: a critical examination of reengineered audit processes and the likelihood of fraud detection Crit. Perspect. Accounting 13 3 2002 297-310
-
(2002)
Crit. Perspect. Accounting
, vol.13
, Issue.3
, pp. 297-310
-
-
Cullinan, C.P.1
Sutton, S.G.2
-
10
-
-
45749087111
-
Andersen trial yields evidence in Enron's fall
-
17 June
-
Eichenwald K. Andersen trial yields evidence in Enron's fall. The New York Times; 17 June 2002. p. A1.
-
(2002)
The New York Times
-
-
Eichenwald, K.1
-
11
-
-
26544464142
-
Andersen hinted of risk, but sounded no alarm
-
14 February
-
Eichenwald K. Glater J. Andersen hinted of risk, but sounded no alarm. The New York Times; 14 February 2002. p. C9
-
(2002)
The New York Times
-
-
Eichenwald, K.1
Glater, J.2
-
12
-
-
26544462619
-
Early verdict on audit procedures: Ignored
-
6 June
-
Eichenwald K. Norris F. Early verdict on audit procedures: ignored. The New York Times; 6 June 2002. p. C6
-
(2002)
The New York Times
-
-
Eichenwald, K.1
Norris, F.2
-
13
-
-
38249016436
-
From techniques to ideologies: An alternative perspective on the audit function
-
Humphrey C. Moizer P. From techniques to ideologies: an alternative perspective on the audit function Crit. Perspect. Accounting 1 30 1990 217-238
-
(1990)
Crit. Perspect. Accounting
, vol.1
, Issue.30
, pp. 217-238
-
-
Humphrey, C.1
Moizer, P.2
-
15
-
-
0005922213
-
Cendant's former auditor suggests it was misled
-
22 July
-
MacDonald E. Cendant's former auditor suggests it was misled. The Wall Street J. 1998;22 July:A3
-
(1998)
The Wall Street J.
-
-
MacDonald, E.1
-
16
-
-
26544434719
-
Why aren't auditors heading off scandals?
-
Toledo: OH; 21 July
-
McKinnon J.M. Why aren't auditors heading off scandals? The Blade. Toledo: OH; 21 July 2002. p. D1.
-
(2002)
The Blade
-
-
McKinnon, J.M.1
-
17
-
-
26544449055
-
Accounting-overhaul plan draws skepticism
-
8 July
-
Paltrow S.J. Accounting-overhaul plan draws skepticism. The Wall Street J. 2002;8 July:C1.
-
(2002)
The Wall Street J.
-
-
Paltrow, S.J.1
-
18
-
-
3142713940
-
-
Securities Exchange Commission (SEC). In the matter of Maria Mei Wenner CPA, respondent; (accessed 20 September 2002)
-
Securities Exchange Commission (SEC). In the matter of Maria Mei Wenner, CPA, respondent; 1998a. http://www.sec.gov/litigation/admin/3440290.txt (accessed 20 September 2002).
-
(1998)
-
-
-
19
-
-
3142686242
-
-
Securities Exchange Commission (SEC). In the matter of Richard Valade CPA, respondent; (accessed 1 May 2003)
-
Securities Exchange Commission (SEC). In the matter of Richard Valade, CPA, respondent; 1998b. http://www.sec.gov/litigation/admin/3440002.txt (accessed 1 May 2003).
-
(1998)
-
-
-
20
-
-
3142668579
-
-
Securities Exchange Commission (SEC). In the matter of Bonnie K. Metz respondent; (accessed 20 September 2002)
-
Securities Exchange Commission (SEC). In the matter of Bonnie K. Metz, respondent; 2000a. http://www.sec.gov/litigation/admin/34-43361.htm (accessed 20 September 2002).
-
(2000)
-
-
-
21
-
-
3142684752
-
-
Securities Exchange Commission (SEC). In the matter of Cendant Corporation respondent; (accessed 16 September 2002)
-
Securities Exchange Commission (SEC). In the matter of Cendant Corporation respondent; 2000b. http://www.sec.gov/litigation/admin/34-42933.htm (accessed 16 September 2002).
-
(2000)
-
-
-
22
-
-
3142737492
-
-
Securities Exchange Commission (SEC). In the matter of Arthur Andersen LLP respondent; (accessed 1 May 2003)
-
Securities Exchange Commission (SEC). In the matter of Arthur Andersen LLP respondent; 2001a. http://www.sec.gov/litigation/admin/34-44444.htm (accessed 1 May 2003).
-
(2001)
-
-
-
23
-
-
3142762580
-
-
Securities Exchange Commission (SEC). In the matter of Jeffrey Bacsik, CPA, respondent; (accessed 24 July 2002)
-
Securities Exchange Commission (SEC). In the matter of Jeffrey Bacsik, CPA, respondent; 2001b. http://www.sec.gov/litigation/admin/34-45196.htm (accessed 24 July 2002).
-
(2001)
-
-
-
24
-
-
3142702334
-
-
Securities Exchange Commission (SEC). In the matter of Charles K. Springer, CPA, Robert S. Haugen, CPA, Haugen, Springer & Co., PC, respondents; (accessed 25 September 2002)
-
Securities Exchange Commission (SEC). In the matter of Charles K. Springer, CPA, Robert S. Haugen, CPA, Haugen, Springer & Co., PC, respondents; 2001c. http://www.sec.gov/litigation/admin/34-44858.htm (accessed 25 September 2002).
-
(2001)
-
-
-
25
-
-
3142689216
-
-
Securities Exchange Commission (SEC). In the matter of Sunbeam Corporation, respondent; (accessed 16 September 2002)
-
Securities Exchange Commission (SEC). In the matter of Sunbeam Corporation, respondent; 2001d. http://www.sec.gov/litigation/admin/33-7976.htm (accessed 16 September 2002).
-
(2001)
-
-
-
26
-
-
0007041323
-
The impossibility of eliminating the expectations gap: Some theory and evidence
-
Sikka P. Puxty A. Willmott H. Cooper C. The impossibility of eliminating the expectations gap: some theory and evidence Crit. Perspect. Accounting 93 1998 299-330
-
(1998)
Crit. Perspect. Accounting
, vol.9
, Issue.3
, pp. 299-330
-
-
Sikka, P.1
Puxty, A.2
Willmott, H.3
Cooper, C.4
-
27
-
-
3142722814
-
An act: To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes
-
US Congress. The Sarbanes-Oxley Act, 107th Congress, H.R. 3763
-
US Congress. An act: to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes. The Sarbanes-Oxley Act, 107th Congress, H.R. 3763; 2002.
-
(2002)
-
-
-
28
-
-
0005987675
-
Auditor detection rates in an internal control test
-
Waggoner J.B. Auditor detection rates in an internal control test Auditing: J. Practice Theory 9 2 1990 77-89
-
(1990)
Auditing: J. Practice Theory
, vol.9
, Issue.2
, pp. 77-89
-
-
Waggoner, J.B.1
-
29
-
-
84998075628
-
An examination of factors affecting the decision to waive audit adjustments
-
Wright A. Wright S. An examination of factors affecting the decision to waive audit adjustments J. Accounting, Auditing Fin. 12 1 1997 15-36
-
(1997)
J. Accounting, Auditing Fin.
, vol.12
, Issue.1
, pp. 15-36
-
-
Wright, A.1
Wright, S.2
|